ISA (NZ) 705 (Revised)
Modifications to the Opinion in the Independent Auditor's Report

Auditing

Deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA (NZ) 700 (Revised), the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.